The document discusses the tension between IT departments and users over digital controls and restrictions. It outlines how IT departments see themselves as responsible for security, audit, liability and compliance issues, leading them to implement controls over devices, access, and data. However, users often feel these controls impede productivity and creativity. The document argues that IT should focus on data protection rather than user restriction, empower users through enabling technology, and adapt controls through feedback rather than imposing rigid policies from the top down. The goal should be balancing security with trust and flexibility.